https://www.taxtmi.com/caselaws?id=76456 The tribunal allowed the appeals regarding refund claims rejection due to failure to challenge the assessment order before filing the claims. It was determined that challenging the assessment order was unnecessary as shortages were detected before clearance, aligning with a Punjab & Haryana High Court judgment. The tribunal found that duty was assessed based on declared values, and since shortages were discovered during examination before clearance, the requirement to challenge the assessment order did not apply. As a result, the impugned order was set aside, and the appeals were granted. en-us Wed, 09 Sep 2009 00:00:00 +0530 Fri, 25 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76456 The tribunal allowed the appeals regarding refund claims rejection due to failure to challenge the assessment order before filing the claims. It was determined that challenging the assessment order was unnecessary as shortages were detected before clearance, aligning with a Punjab & Haryana High Court judgment. The tribunal found that duty was assessed based on declared values, and since shortages were discovered during examination before clearance, the requirement to challenge the assessment order did not apply. As a result, the impugned order was set aside, and the appeals were granted. Case-Laws Customs Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76456